2015 Ohio Revised Code
Title [1] I STATE GOVERNMENT
Chapter 117 - AUDITOR OF STATE
Section 117.191 - Audits of public children services agency, private child placing agency, or private noncustodial agency.
When the auditor of state audits a public children services agency, private child placing agency, or private noncustodial agency, all of the following shall apply:
(A) On the request of the agency being audited, the auditing team shall consult with a representative of a national nonprofit organization with expertise in child welfare issues and the cost of the consultation shall be included in the cost of the audit;
(B) The audit shall focus on fiscal accountability rather than clinical decision making;
(C) The auditor of state shall comply with generally accepted government auditing standards when conducting the audit.
Effective Date: 10-05-2000
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